Section 24A(5) in The U.P. Entertainments and Betting Tax Rules, 1981
(5)[ The proprietor of a cinema opting for compounded payment of tax shall inform the District Magistrate at least seven days in advance if he proposes to hold any show at reduced price of ticket. The District Magistrate shall cause all such shows to be inspected and rates verified.] [Substituted by Notification No. 2046/XI-M.K.-94-XXR(5)/94, dated 01.03.1995 (w.e.f. 01.03.1995).]
